Traits Machiavellianism Research Articles

PENGARUH MOTIVASI WAJIB PAJAK, EDUKASI PAJAK, DAN SIFAT MACHIAVELLIAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PREFERENSI RISIKO SEBAGAI VARIABEL MODERASI

This research aims to determine the influence of taxpayer motivation, tax education, and Machiavellian nature on taxpayer compliance with risk preferences as a moderating variable in the service area of the West Ilir Pratama Tax Service Office, Palembang City. The sample used was simple random sampling and could only be used as many as 114 questionnaires from 400 respondents. The data used is primary data. The data collection technique was carried out by distributing questionnaires. The results of this research show that taxpayer motivation, tax education, and Machiavellian traits jointly influence taxpayer compliance. Partially, taxpayer motivation and Machiavellian nature influence taxpayer compliance, while tax education has no influence on taxpayer compliance. MRA hypothesis testing shows that risk preference results are unable to moderate the influence of taxpayer motivation on taxpayer compliance, the influence of tax education on taxpayer compliance, and the influence of Machiavellian traits on taxpayer compliance. Risk preference is only a moderator predictor in the relationship models formed.

MACHIAVELLANISM IN EKA KURNIAWAN’S NOVEL LELAKI HARIMAU

This research examines Machiavellianism in Eka Kurniawan’s novel Lelaki Harimau (Man Tiger), investigating how characters navigate power dynamics and ethical dilemmas in rural Indonesia. Drawing on Niccolò Machiavelli’s The Prince (1532), the study analyzes how characters employ cunning, manipulation, and strategic thinking to achieve personal goals. Utilizing textual, thematic, and interpretative analysis, the study dissects the novel’s narrative structure, character development, and thematic concerns related to Machiavellianism. Key passages reveal that characters, notably Margio, exemplify Machiavellian traits through concealing intentions, manipulating perceptions, and rationalizing morally ambiguous actions. The novel portrays a complex interplay of power dynamics, personal ambition, and cultural influences, shedding light on human capacity for deception and pursuit of power. This research deepens understanding of Machiavellianism in Southeast Asian literature, illuminating its role in exploring universal themes of power, morality, and human nature within an Indonesian context. By contextualizing Machiavellian behavior, the study enriches discussions on literature’s reflection of societal norms and ethical dilemmas, offering a nuanced perspective on Kurniawan’s portrayal of complex moral landscapes in contemporary fiction.

Uncovering Machiavellian Attitudes Among Accounting Students: A Descriptive Review

This study was conducted to determine the opinions of students as prospective accounting professionals aware of Machiavellian traits and take steps to reduce their negative impact on ethical behavior. The method used in this study is descriptive. Data were collected by distributing questionnaires to respondents, namely accounting students at FEB Untan. The questionnaire contained 16 questions using a Likert scale. The findings of this study indicate that students' opinions do not tend towards Machiavellian behavior.

Dark Triad Traits and Workplace Performance on the Iowa Gambling Task (IGT)

Background Psychologists have recently turned their focus to the “dark side” of workplace behavior, particularly negative traits that impact professional environments. Methods In this exploratory study, we examined the Dark Triad traits—Machiavellianism, narcissism, and psychopathy—among 3,112 bank employees. Additionally, we analyzed the Iowa Gambling Task (IGT) performance in a subset of 1,613 participants to explore correlations between Dark Triad traits and decision-making. We also investigated differences based on sex and job position. Results Our findings reveal that men scored higher on Dark Triad traits than women, reinforcing well-established findings. Furthermore, sales managers and premium client managers displayed the highest levels of Machiavellian strategies, though overall, bank employees showed significantly lower Machiavellianism scores compared to published Russian norms. While IGT performance showed no sex differences, it varied between managers and non-managers. A significant negative correlation emerged between Machiavellianism and psychopathy and good deck choices on the IGT, with a linear regression indicating that lower Dark Triad scores predicted better decision-making. Conclusion Further research is needed to explore the relationship between affective decision-making and dark personality traits.

How ‘dark’ are Latino: Implications for nascent entrepreneurship

Nascent entrepreneurs, individuals in the initial stages of establishing new business ventures, play a crucial role in both the economy and society. By focusing on personality and workplace dynamics this study analyzes the antecedents of individual's intention to embark on entrepreneurship by using survey data from 1497 employees across nine Latin American countries including Argentina, Peru, Mexico, Chile, Ecuador, Colombia, Bolivia, Cuba, and Brazil. Our cross-cultural results reveal that a higher presence of all three components of Dark Triad traits—Machiavellianism, psychopathy, and narcissism—significantly enhances an employee's inclination toward entrepreneurship. Additionally, workers who have higher scores in these three traits perceive themselves as being ostracized or marginalized in the workplace due to their personality characteristics. This perception, in turn, makes them more interested in seeking alternative paths, such as starting their own business. Interestingly, males generally scored higher on Machiavellianism, psychopathy, and narcissism compared to females. However, in Cuba, females scored higher than males on all three traits. Geographically, Chilean employees had the highest scores for Machiavellianism, psychopathy, and narcissism, while Peruvian employees had the lowest scores for Machiavellianism and narcissism. Cubans scored the lowest in terms of psychopathy. These findings highlight the complex relationship between personality traits and workplace dynamics in influencing entrepreneurial intentions, offering valuable insights into the motivations driving entrepreneurial pursuits.

Belief in Karma Phala as a Moderator of Machiavellian Traits and Love of Money on Tax Evasion Perceptions

Tax compliance remains a critical issue globally, affecting economic stability and public trust. This study examines the impact of machiavellian traits and love of money on tax evasion perceptions among tax consultants in Bali, Indonesia, moderated by belief in karma phala. Using attribution theory, the research explores how internal traits and belief systems influence ethical behavior. Data from 340 tax consultants reveal that high machiavellian traits and love of money significantly increase tax evasion perceptions, while belief in karma phala mitigates these effects. The findings highlight the importance of ethical training programs and promoting cultural beliefs like karma phala in professional settings. Tax consulting firms are advised to use personality assessments during recruitment, develop strict ethical guidelines, and integrate cultural values to foster integrity. Future research should explore other cultural and psychological factors in tax compliance and assess the long-term effectiveness of ethical training programs across different contexts.

The Role of Islamic Work Ethics in Moderating Influence Love of Money and Machiavellian Nature to Fraud Accounting in Management of Village Funds

The number of fraud cases in Indonesia has been increasing annually, and it has started to spread to the countryside. This turns into an irony as the hamlet continues to grow and evolve into a sophisticated community. The goal is to investigate how a love of money and other Machiavellian traits affect the tendency for fraud accounting when using village funds, as well as how the Islamic work ethic influences the interaction between the village apparatus and the community in Wonokerto District. The SEM-PLS technique is being used in this quantitative study. Primary data were employed, and 66 persons made up the sample size through the use of purposive sampling procedures in conjunction with the questionnaire method of data collecting. According to the findings, the inclination of accounting fraud was significantly influenced by both love of money and Machiavellian tendencies, and the Islamic work ethic was found to be ineffective in mitigating this effect.

The association of Dark Triad personality traits with infidelity: Evidence from the Greek-cultural context

AbstractThe Dark Triad is an important aspect of human personality, and there is evidence that it associated with infidelity. The current research aimed to examine the association between Narcissism, Psychopathy, and Machiavellianism traits and different aspects of infidelity in the Greek cultural context. In particular, using a sample of 509 Greek-speaking participants [57.5% women, mean age 36.5 (SD = 11.7), 42.5% men, mean age 40.1 (SD = 13.1)], we found that higher scores in Psychopathy were associated with higher incidence of infidelity and willingness to be unfaithful to one's partner. Moreover, men and women who scored higher in Psychopathy were more likely to be detected by their partners when unfaithful. Men who scored high in Psychopathy were also more suspicious of their partners for being unfaithful than men who scored low. However, the scores in the Dark Triad traits did not predict the probability to detect a partner's infidelity neither for men nor for women. Overall, in the Greek cultural context, the Dark Triad traits were associated with certain aspects of infidelity.

Interactions between Machiavellianism and verbal reasoning in “bullshit” production

Persons high in the manipulative, misanthropic trait Machiavellianism make use of various forms of deception to attain their goals. A recent study demonstrated that different facets of Machiavellianism account for different kinds of deception (Blötner & Bergold, 2023; doi:10.1111/bjso.12559). Intelligence could be another predictor of deception production. This research examined the interactions between different facets of Machiavellianism and verbal reasoning to predict the production of empty, vague pseudo-information that is supposed to help achieve desired states or prevent undesired ones (co-called “bullshit”). In a sample of 525 participants, and consistent with the hypotheses, individuals with high scores in the goal-oriented facet of Machiavellianism produced “bullshit” more frequently to achieve certain goals if they also scored high in verbal reasoning. Thus, and opposing common assumptions, Machiavellianism is not sufficient to explain engagement in deceptive behavior as it only reflects the motivation to do so. Especially in the case of verbally expressed deception, verbal skills are also required to be successful.

Pengaruh Sifat Machiavellian, Komitmen Profesional, dan Tingkat Keseriusan Kecurangan terhadap Niat Melakukan Whistleblowing

This study aims to analyze the effect of Machiavellian traits, professional commitment, and the seriousness of fraud on the intention to commit whistleblowing. This research is a causality associative research with a quantitative approach. The population in this study were all employees at BPKD, BAPPEDA, BKPSDM, DPMPTSP in South Solok Regency. The data collection method uses questionnaires which are distributed directly. The data used in this research is primary data. The hypothesis in this study was tested using multiple regression analysis. The results of this study indicate that Machiavellian traits have no effect on whistleblowing intentions, professional commitment and the seriousness of fraud have a positive and significant effect on whistleblowing intentions.

Determinan Perilaku Disfungsional Auditor Dimoderasi Sifat Machivellian

Objectives: This study aims to assess the impact of professional commitment, task complexity, and time budget pressure on auditors' dysfunctional behavior, considering Machiavellian traits as a moderating variable.Design/method/approach: Employing an associative quantitative approach, the research gathered data through the distribution of questionnaires to auditors in public accounting firms in the South Jakarta area. Probability sampling, utilizing the Slovin formula, was employed, resulting in 81 eligible respondents. Data analysis utilized the bootstrapping method, facilitated by SmartPLS version 4 software. Results/findings: The results reveal that professional commitment, task complexity, time budget pressure, and Machiavellian traits all exert a significant positive influence on auditors' dysfunctional behavior. Notably, Machiavellian traits only moderate the relationship between task complexity and auditors' dysfunctional behavior. In contrast, professional commitment and time budget pressure are not moderated by Machiavellian traits concerning auditors' dysfunctional behavior.Theoretical contribution: This study contributes to the literature by demonstrating that auditors' dysfunctional behavior is influenced by a combination of internal and external factors, supporting attribution theory.Practical contribution: The study offers insights for public accounting firms to focus on providing attention, supervision, and motivation to auditors, mitigating dysfunctional behavior and enhancing audit quality.LimitationsThis study’s limitations include its execution during peak season, leading to a predominance of junior and senior auditors responding to questionnaires, and a potential shortfall in questionnaire returns.

EXAMINATION OF NARCISSISTIC AND MACHIAVELLIAN CHARACTER TRAITS IN LEADERS

The leader is a person of essential importance in the life of an organization. Someone who can keep things in order. All of this is a very diverse task that requires countless skills, which affects the organizational culture, the success of the company, the satisfaction and efficiency of the employees. The objective of my research is to examine whether narcissistic and Machiavellian traits appear in individuals with leadership experience, and how they feel about the issue of empowerment and certain assertive situations. The sample of my research was 102 leaders. I made sure that there is a correlation between the mentioned variables.

An Examination of the Role of Inverted Dark Tetrad Items on Structural Properties and Construct Validity

Abstract: The use of inverted items is under vigorous debate in psychometric research. However, especially in the field of the Dark Tetrad – a compound of the aversive yet subclinical traits Machiavellianism, narcissism, psychopathy, and sadism –, the use of items in which high endorsement indicates low levels appears promising to obtain more information about low scores on the four traits. In this preregistered research ( N = 500), we developed an alternative version of the Short Dark Tetrad (SD4) which – unlike the original SD4 – has a balanced set of regular and inverted items. Following the theory of utilizing inverted items, we demonstrate that more information (in the sense of item response theory) can be obtained from the newly devised Mixed SD4 (MSD4) as compared to the original SD4. Thereby, the scores of the MSD4 can be validly interpreted in the sense of the underlying traits’ theories (i.e., construct validity), and the SD4 and the MSD4 yield highly similar nomological networks. We conclude that including inverted items is advantageous for the assessment of the Dark Tetrad. More generally, we present this case as a demonstration that balanced item sets are necessary to capture traits and behaviors exhaustively.

Attachment styles and unwanted consensual sex: Mediating role of Dark Triad traits

Past research has shown that insecure attachment, particularly anxious attachment has a role to play in consenting to unwanted sex. While previous studies have taken various factors that may come into play in consenting to unwanted sex, they have not focused on understanding the role that the personality traits of the Dark Triad could play on unwanted consensual sex, particularly in the context of individuals’ attachment styles, we are studying the participants not as perpetrators of abuse, rather how they can be susceptible to giving consent to sex when they don’t want to due to underlying factors like attachment and personality traits, particularly the Dark Triad traits of personality. The current study has 274 participants (Females = 55.50%, Males = 43.80% and Non-Binary = 0.70%) and examines the role of personality traits of the Dark Triad on the relationship between attachment styles of participants and their unwanted consent to sex. We assumed that all three traits machiavellianism, narcissism and psychopathy would explain unwanted consensual sex and attachment styles, but only machiavellianism and psychopathy showed a partial role in explaining the relationship between both anxious attachment and avoidant attachment with unwanted consent to sex or sexual activity. This study can be used to help in understanding the lesser discussed nuances of what underlies sexual abuse.

Kecurangan Akuntansi Memediasi Pengaruh Sifat Machiavellian Pada Persepsi Creative Accounting

This research aims to investigate how accounting fraud mediates Machiavellian traits on the perception of creative accounting and the relationships among the variables. The data used is primary data obtained from questionnaires and processed using SmartPLS 4.0. The research results indicate that Machiavellian traits influence accounting fraud and the perception of creative accounting. Accounting fraud also affects the perception of creative accounting. Therefore, it can be said that accounting fraud serves as a mediator in moderating the influence of Machiavellian traits on the perception of creative accounting. The implication of this study is the enhancement of students' ethics by strengthening business ethics education.

Leader's desire for promotion, workplace anxiety and exploitative leadership: the moderating effect of Machiavellianism

PurposeDrawing on the conservation of resources theory, the present research paper examines the moderating role of leaders' Machiavellianism in the relationships between the desire for promotion, workplace anxiety and exploitative leadership.Design/methodology/approachThe authors collected matched time-lagged data from part-time MBA students and their subordinates. The subordinate questionnaires were paired and coded by the researchers and then directly distributed and instructed to be filled out, which would not be known to the MBA students. The final sample size came to 370 leader-subordinate dyads. The data were analyzed using SPSS 24 and Mplus 7.0.FindingsLeaders' desire for promotion is positively related to exploitative leadership via workplace anxiety. Furthermore, this mediating effect is significant when Machiavellianism is high, but not when Machiavellianism is low.Originality/valueFor business ethics scholars and practitioners, this study points out that leaders with a desire for promotion can produce workplace anxiety, lead to subordinates' perception of exploitative leadership and how this process varies by key personality trait—Machiavellianism.

Gender Mediation in Ethical Perceptions: Traits, Money, Religiosity

This study investigates the impact of Machiavellian traits, love of money, and religiosity on ethical perceptions among accounting students, utilizing a quantitative approach. Employing simple random sampling, data were collected from 155 respondents at Muhammadiyah University of Sidoarjo. SmartPLS version 3 software was employed for data analysis. The findings reveal that Machiavellian traits, love of money, and religiosity significantly influence students' ethical perceptions, with gender acting as an intervening variable. This study underscores the individual variability in Machiavellian traits, love of money, and religiosity, emphasizing their nuanced role in shaping ethical behavior among students. The implications suggest that students who prioritize ethical conduct in all circumstances may be less susceptible to external influencing factors.
 Highlights:
 
 The study explores the influence of Machiavellian traits, love of money, and religiosity on students' ethical perceptions.
 Gender is examined as a mediating variable in the relationship between these traits and ethical perceptions.
 Individual variations in these traits are emphasized, with implications for ethical behavior among students.
 
 Keywords: Machiavellian traits, Love of money, Religiosity, Ethical perceptions, Gender mediation

Leaders' Machiavellian traits and servant leadership behaviors – A gender perspective

PurposeTwo studies are designed to address the research questions including an experimental study and a field study. The experimental study manipulated Servant Leadership (SL vs. non-SL), leaders' Machiavellianism (H-Mach vs L-Mach), and leaders' gender (male vs. female), and measured leadership effectiveness. The second study is a survey study that collected data from employees regarding their interaction with supervisors and their perceptions of supervisors' leadership behaviors.Design/methodology/approachLeadership behaviors can correspond to or deviate from leaders' personality traits. This study aims to study the interplay of two seemingly opposite constructs in leadership – a power-pursuing and manipulation-oriented trait (i.e. Machiavellianism) and an other-oriented leadership style (i.e. servant leadership behaviors) by examining whether the effect of servant leadership behaviors on perceived leadership effectiveness varies across high and low levels of Machiavellian traits. Furthermore, built upon gender role congruency theory, the researchers pay particular attention to the (leader) gender's role in the paradox of Machiavellian traits and servant leadership behaviors.FindingsResults from the two studies show that the relationship between servant leadership behaviors and followers' ratings of leaders' effectiveness varies with leaders' Machiavellian traits. More engagement in servant leadership behaviors serves as a remedy for high-Mach leaders to achieve leadership effectiveness, and this remedy effect tends to be greater for women leaders.Originality/valueTo the authors' best knowledge, this is one of the first attempts that examine the interplay of servant leadership behaviors and Machiavellianism on perceived leader effectiveness. The authors also contribute to the gender leadership literature by providing evidence for the contingencies of leaders' genders when employees evaluate leadership effectiveness with consideration for the dual demands for agency and communion from women leaders.

Cognitive rationalization in occupational fraud: structure exploration and scale development.

The structure and measurement of occupational fraud rationalization as one of the motivations for fraudulent behavior has been a major obstacle in theoretical research and practical problems. In order to answer the fundamental question, "What does cognitive rationalization of occupational fraud involve?," this paper explored the structure and scale development of the internal psychological factors of occupational fraud rationalization. Several research methods were used for this purpose, such as data collection, research interviews, review & verification, project purification, structural verification, and reliability & validity test. The results showed that, based on the internal structure, occupational fraud rationalization presented second-order three-dimensional and first-order eight-dimensional factors. Further, a formal scale containing 27 items related to the structure of the metric was constructed to measure the occupational fraud rationalization. In terms of variable correlations, this paper empirically tested the criterion validity of occupational fraud rationalization from the perspective of personality traits. The result revealed a significant positive (negative) correlation between Machiavellian traits (empathy traits) and occupational fraud rationalization, respectively. In conclusion, this paper provides an attempt to address the cognitive and measurement challenges of occupational fraud rationalization, expanding the application and development of moral disengagement theory in the field of occupational fraud and laying some groundwork for subsequent research and development.

The Development of Machiavellianism, Psychopathy, and Narcissism in Young Adulthood

The development of the personality traits Machiavellianism, psychopathy, and narcissism is hardly understood. We theorize that the well-documented maturity principle applies to these traits. Decreasing levels of Machiavellianism, psychopathy, and the antagonistic dimension “narcissistic rivalry” could be interpreted as reflecting maturation. The self-enhancing “narcissistic admiration” trait might remain unchanged. A sample of N = 926 German university students aged 18 to 30 (74% female) participated in a longitudinal study with 4 waves of measurement over 2 years, completing short and full-length measurement instruments. The preregistered analyses included latent growth curve models based on item factor analysis with partial measurement invariance. We accounted for the possibilities of contextual effects and nonlinear development and controlled the false discovery rate. All four traits showed very high rank-order stability (rs ranged from .74 to .81). In line with the maturity principle, mean levels of Machiavellianism and psychopathy decreased linearly (ds were −0.18 and −0.12). Moreover, model comparisons revealed systematic heterogeneity in Machiavellianism’s linear growth curve, indicating that young adults differ from each other in the direction or steepness of their developmental paths. We also assessed self-esteem and life satisfaction. Linear changes in Machiavellianism were inversely related to linear changes in life satisfaction (r = −.39), making the mean-level decrease in Machiavellianism appear as adaptive. While findings concerning narcissism were inconclusive, this study provides incremental evidence that the maturity principle might apply to Machiavellianism and, potentially, to psychopathy.